Our Remit
IAASA operates through the provisions of the Companies Act 2014. (full details can be found here)
IAASA is divided into operational units ... More
Our Role
The Irish Auditing and Accounting Supervisory Authority (IAASA) is the independent body in Ireland responsible for the:
-
examination and enforcement of certain listed entities’ periodic financial reporting;
-
oversight of the Recognised Accountancy Bodies’ (‘RABs’) functions in respect of statutory auditors and supervision of the regulatory functions of the Prescribed Accountancy Bodies (‘PABs’);
-
inspection and promotion of improvements in the quality of auditing of Public Interest Entities (‘PIEs’);
-
adopting auditing, ethical and internal quality control standards for auditors;
-
conducting investigations relating to the audit of PIEs and enquires regarding the PABs’ compliance with their approved investigation and disciplinary procedures and the RABs’ performance of their functions in respect of statutory auditors, as well as on a discretionary basis whether a member of a PAB has complied with that body’s standards.